摘要 摘要
李宁公司在我国的体育用品行业一直处于领先地位，占据着中国体育用品很大的市场份额，然而李宁公司近年来出现很多问题，高库存危机，库存周转率低，应收账款增长不合理，收账周期变长，营运能力降低的现象。营运能力状况能反映企业资产的利用效率、经营状况和经济效益，营运能力的分析是公司重要财务分析组成部分，它能为我们企业改善经营，提高效益指明方向。本文从李宁公司问题现状出发，对李宁公司的营运能力进行分析，综合运用文献资料法、逻辑分析法和定量分析和定性分析相结合的方法，针对在李宁营运能力分析中发现存在的问题进行分析，然后提出相应的对策。能为我国营运能力出现问题的企业提供借鉴，也能在理论上提高资本周转率，减少库存，降低应收账款周期提供建议，从而促进企业的良好发展，创造更多的财富。
关键字：营运能力；总资产周转率；存货周期；应收账款周转率
I ABSTRACT ABSTRACT
Li Ning sporting goods industry in our country has been in a leading
position in China's sporting goods occupy a large market share in recent years, however, many problems arise Li Ning, high inventory crisis, low inventory turns, accounts receivable growth is unreasonable, longer collection cycles, the ability to reduce operating phenomenon. Operational capacity status reflects the efficiency of corporate assets, operating conditions and economic analysis, operational capability is an important part of the financial analysis company, it indicates the direction of our business to improve operations and improve efficiency..In this paper, the problem starting from the status quo Li Ning, Li Ning, the company's operating capacity to analyze the integrated use of literature, logical analysis and quantitative analysis and qualitative analysis methods for the analysis of operational capabilities found in Li Ning, the problems are analyzed and then propose appropriate countermeasures. Problems can arise for our operational ability of enterprises to provide reference, but also to improve the capital turnover rate in theory, reduce inventory, reduce accounts receivable cycle to provide advice, so as to promote the sound development of enterprises, and create more wealth.
Keywords: Operating capacity; total asset turnover; accounts receivable turnover; inventory cycle
II 目录
摘要…………………………………………………………………………………………….……Ⅰ ABSTRACT…………..……………………………………………………………………....…II 1绪论………………………………………………………………………………………………...1 1.1选题背景………………………………………………………………………………………….1 1.2选题目的和意义………………………………………………………………………..…...1 2文献综述……………………..……………………………………………………………..…..2 3李宁公司营运能力分析………………………………………………………………..…2 3.1李宁公司概况……………………………………………………………………………..….2 3.2李宁公司总资产营运能力分析………………………………………………….....3 3.3李宁公司的流动资产营运能力分析………….………………………….……...5 3.4李宁公司的存货营运能力分析……………………………………………….…….6 3.5 李宁公司的应收账款营运能力分析……….……………………………….…..7 3.6存货和应收账款营运能力的影响因素分析……………………………..….8 3.6.1存货周转率的影响因素分析……….…………………………………………….8 3.6.2 应收账款周转率的影响因素分析…………………………………………….9 4李宁公司营运能力的整体评价及对策建议………………………………….104.1营运能力的总体评价………………………………….………………………….……..10 4.2对策建议………………………………………………………………………………….……10 4.2.1利用营销手段，提高销售收入………………………………………………….10 4.2.2建立应收账款管理体系，加快应收周转速度……………………………10 4.2.3加强存货管理，提高存货周转率……………………………………….….……11 结束语……………………………………………………………………………………….…….13 致谢…………………………………………………………………………………………….……14 参考文献………………………………………………………………………………….………15
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